Year 2019

International Journal of Business Society (IJO-BS)

The Mediation Effect of Audit Quality on the Relationship Between Auditor-Client Contracting Features and the Reliability of Financial Reports in Yemen

The main purpose of this research is to investigate the direct and indirect association between the independent variables auditor-client contracting features (audit firm rotation and audit fees), the mediating variable which is an audit quality and dependent variable is the reliability of financial reports.

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